DECISION OF THE MINISTER OF FINANCE

Regarding the issuance of the Regulation on Providing and Using Electronic Data on State Budget Revenue and Expenditure

_____________________________

 THE MINISTER OF FINANCE

- Pursuant to the Law on State Budget No. 01/2002/QH11 dated December 16, 2002;

- Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003;

- Pursuant to the Government Decree No. 86/2002/NĐ-CP dated November 5, 2002 providing for the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

- Pursuant to the Government Decree No. 77/2003/NĐ-CP dated July 1, 2003 providing for the functions, tasks, and organizational structure of the Ministry of Finance;

- Pursuant to the Accounting System for State Budget and Treasury Operations issued pursuant to Decision No. 130/2003/QĐ-BTC dated August 18, 2003 of the Minister of Finance;

In order to ensure timely, accurate, and consistent data on state budget revenue and expenditure, at the proposal of the Director of the State Budget Department, the Director General of the State Treasury, the Director of the Accounting and Auditing Department, and the Director of the Information Technology and Financial Statistics Department,

Pursuant to …;

Article 1. This Decision promulgates the "Regulation on Providing and Using Electronic Data on State Budget Revenue and Expenditure."

Article 2:This Decision shall take effect fifteen days from the date of signature. The Heads of the Ministry's Office, heads of State Treasury agencies, the General Director of the Tax General Department, the General Director of the Customs General Department, and local financial authorities at all levels are responsible for implementing this Decision.

I - GENERAL PROVISIONS

Article 1. Electronic data on state budget revenue and expenditure refers to the revenue and expenditure data of the state budget that are recorded and stored on computers at units within the finance sector and can be transmitted over computer networks or through physical media such as magnetic tapes and optical discs.

Article 2. The provision of electronic data on state budget revenue and expenditure shall be carried out on the communication infrastructure established by the Ministry of Finance, through the Financial Data Exchange Center (located at the Department of Information Technology and Financial Statistics at the central level and at the Provincial Financial Communication Infrastructure and Data Centers at the local level), ensuring the application of security and confidentiality measures for transmission according to regulations of the Ministry of Finance.

Article 3. The electronic data on state budget revenue and expenditure provided must meet the requirements set forth in the attached "List of Electronic Data on State Budget Revenue and Expenditure."

The format of the electronic data provided must comply with the common standards prescribed by the Ministry of Finance.

Article 4. In case there is inconsistency between the data provided by the data-providing unit and the data monitored by the data-using units, the data-using units must promptly notify the data-providing unit and cooperate to clarify and adjust the data in accordance with current regulations.

Article 5. Strictly prohibit units from exploiting and using data beyond their authority and arbitrarily adjusting accounting data, financial reports, and management accounting reports of the data-providing units.

II - SPECIFIC PROVISIONS

Article 6Responsibilities of State Treasuries at all levels:

1- Organizing the accounting of budget revenue and expenditure operations and other operations in accordance with the state budget accounting system and treasury operations, ensuring that all information on budget revenue and expenditure vouchers is fully entered into the computer system in accordance with the prescribed regulations.

2- Cooperating with relevant agencies and units in checking, controlling, and adjusting accounting data in accordance with regulations.

3- Implementing the provision of electronic data on state budget revenue and expenditure and budget management information as follows:

3.1 Daily data on state budget revenue and expenditure:

State Treasuries at all levels provide detailed data on daily state budget revenue and expenditure transactions occurring at their own Treasury offices, including state budget revenue vouchers and expenditure vouchers (including data on budget withdrawals and debt notices) to the Financial Data Exchange Center.

Data on state budget revenue and expenditure transactions of the previous day must be transmitted no later than 8 AM on the following day; specifically, data for Friday must be transmitted no later than 8 AM on Monday of the following week.

3.2 Weekly data on state budget revenue and expenditure:

a. At the end of the work week:

- State Treasuries at the district level aggregate data on district-level state budget revenue and expenditure (including village-level budgets) and provide it to higher-level State Treasuries for transmission to the Provincial Financial Data Exchange Center no later than 8 AM on Monday of the following week.

- State Treasuries at provincial and centrally-administered city levels aggregate and provide data on provincial-level state budget revenue and expenditure to the Central State Treasury and the Provincial Financial Data Exchange Center no later than 8 AM on Tuesday of the following week.

- The Central State Treasury aggregates and provides data on national-level state budget revenue and expenditure to the Central Financial Data Exchange Center no later than 2 PM on Tuesday of the following week.

b. Lower-level State Treasuries provide detailed expenditure data based on debt notices from higher-level budgets to higher-level State Treasuries for consolidation and submission to the same-level financial authorities.

3.3 Budget management information:

a. Quarterly budget expenditure needs:

Based on quarterly budget expenditure needs submitted by budgetary units and comments from financial authorities (in cases where expenditures need to be reduced or postponed due to insufficient funds), State Treasuries at all levels aggregate, enter, and transmit quarterly budget expenditure needs of their respective levels to higher-level State Treasuries (for consolidation) and the Financial Data Exchange Center (for coordination by same-level financial authorities in managing their respective budgets).

b. Adjusted annual budget allocation data:

Based on decisions by competent state authorities, State Treasuries at all levels enter adjusted data on annual budget allocations for budget users; transmit the adjusted data to the Financial Data Exchange Center for financial authorities to reconcile and coordinate implementation.

4- Providing complete and timely financial reports and management accounting reports to agencies and units in accordance with Decision No. 130/2003/QĐ-BTC dated August 18, 2003 of the Minister of Finance on the issuance of the Accounting System for State Budget and Treasury Operations.

Article 7. Responsibilities of financial authorities at all levels:

1- Aggregate and allocate the budget estimates assigned and additional budget estimates of budgetary units under their management (detailed by chapter, type, clause, and four groups of items); transmit data on allocated budget estimates and additional budget estimates to the unit immediately after reaching agreement on the allocation plan with the unit, serving as the basis for the State Treasury to make payments to the unit.

2- Provide data on payment orders and accounting entries when issuing paper vouchers.

3- Provide the list of percentages (%) for dividing revenue among budgets at various levels within the jurisdiction.

4- Receive, inspect, and regularly reconcile accounting data recorded at the State Treasury, and budget revenue forecasts from tax and customs authorities. In case of errors, the financial authority has the right to request the State Treasury to adjust the accounting data according to regulations.

5- Provincial/Municipal Departments of Finance provide timely, complete, and accurate data on the codes of budget-using units arising within their jurisdictions to update the common directory database of the finance sector.

Article 8. Responsibilities of tax and customs authorities at all levels:

1- Provide data on annual budget revenue forecasts, quarterly budget revenue forecasts, and monthly revenue plans.

2- Tax authorities provide data on the codes of taxpayers arising within their jurisdictions (including transient taxpayers).

3- Tax authorities provide data on amounts due and payable by taxpayers included in the tax administration program.

4- Receive, inspect, and regularly reconcile accounting data related to tax and customs revenues recorded at the State Treasury, adjusting accounting data according to regulations.

5- The General Department of Taxation collects data on general and detailed information about tax payment situations of taxpayers managed by provincial tax bureaus, providing to the taxpayer database of the Ministry of Finance to serve the requirement of accessing general information within its authority.

Article 9. Responsibilities of the Bureau of Information Technology and Financial Statistics:

1- Ensure conditions regarding technical infrastructure equipment, application software to support work in providing, exchanging, and utilizing data between finance, State Treasury, tax, and customs authorities at central, provincial, and district levels.

2- Receive, store, manage budget revenue and expenditure data, and organize the exploitation and utilization of such data at the Ministry of Finance for subordinate units.

3- Take the lead in coordinating with relevant units at localities to implement receiving, storing, managing, and exploiting and utilizing budget revenue and expenditure data at localities.

4- Take the lead in researching and selecting solutions for electronic signatures and reports applicable in the finance sector.

5- Manage the communication infrastructure system in the finance sector from central to provincial and district levels, ensuring smooth information flow and meeting security requirements as prescribed.

6- Develop, issue, and provide timely, complete, and accurate unified code directories for use across applications throughout the finance sector.

7- Take the lead in coordinating with relevant units to unify data structure regulations, data exchange methods, and other technical requirements.